On January​ 1, Frederic Manufacturing had a beginning balance in WorkminusinminusProcess Inventory of $ 161 comma 000 and a beginning balance in Finished Goods Inventory of $ 21 comma 000. During the​ year, Frederic incurred manufacturing costs of $ 204 comma 000. During the​ year, the following transactions​ occurred: Job Cminus62 was completed for a total cost of $ 141 comma 000 and was sold for $ 155 comma 000. Job Cminus63 was completed for a total cost of $ 183 comma 000 and was sold for $ 211 comma 000. Job Cminus64 was completed for a total cost $ 81 comma 000 but was not sold as of yearminusend. The Manufacturing Overhead account had an unadjusted credit balance of $ 25 comma 000 and was adjusted to zero at yearminusend. What was the final balance in the Cost of Goods Sold​ account?